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Form 8752: Required Payment or Refund Under Section 7519
IRS Form 8752 is Required Payment or Refund Under Section 7519, used by partnerships and S corporations to report required payments or obtain a refund of net prior-year payments. For elections beginning in 2025, it must be filed on or before May 15, 2026.
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IRS Form 8752 - Required Payment or Refund Under Section 7519
IRS Form 8752 is Required Payment or Refund Under Section 7519, used by partnerships and S corporations to report required payments or obtain a refund of net prior-year payments. For elections beginning in 2025, it must be filed on or before May 15, 2026.
Risk Radar
Scan points- 1Failure to file for every year the section 444 election is in effect will result in missing required reporting.
- 2Failing to file Form 8752 for any year the section 444 election is in effect.
- 3Using the wrong year's form (e.g., using 2025 Form 8752 for a base year ending in 2026).
- 4Not identifying and entering the penalty amount on the bottom margin of page 1 when paying.
- 5Failing to complete Line 9b correctly when zero liability exists (and not making prior-year payments).
Plain English
This form tells the IRS how much money your partnership or S corporation owes under Section 7519, or if you are due a refund from previous years. It is necessary because you chose to have a tax year that is not the standard required tax year. Filing this document ensures the correct payment is made or the owed amount is credited back to your account.
Submission Date
- Filing date: 2026-01-15 20:10:47
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when a partnership or S corporation has elected under section 444 to have a tax year other than a required tax year, and that election is in effect for the tax year.
- Do not use Form 8752 if you are a personal service corporation (PSC) because you must file Schedule H (Form 1120), Section 280H instead.
- Check Schedule H (Form 1120), Section 280H when the entity is a Personal Service Corporation.
Form selector
Use this form or another form?
Entity terminates its section 444 election or liquidates
To claim a refund of net required payment balance, even if zero.
✓ Check box on page 1.
Entity is newly formed and has no base year
The required payment for the first year of existence is zero.
✓ Enter zero on Line 10.
Entity pays electronically via EFTPS
To submit a payment through Electronic Federal Payment System (EFTPS).
✓ Ensure payment method matches instructions.
Deadline or filing window
For elections beginning in 2025, Form 8752 must be filed and payment made by May 15, 2026. This requirement applies even if the required payment for that specific election year is zero. A special rule may extend this due date for certain back-up section 444 elections.
Checklist
What you need before filling it out
Required Payment/Refund
Partnership or S corporation filing Form 8752 · Instructions p.1
Due Date (Base Year ending in 2025)
May 15, 2026 · Instructions p.1
Payment Method Options
EFTPS, Paying by check, Same-day wire · Instructions p.3
Penalty Amount
10% of the underpayment · Instructions p.1
PSC Filing Requirement
Schedule H (Form 1120), Section 280H · Instructions p.1
First Year Entity Payment
Zero · Instructions p.2 (Item C)
Before you submit
- 1Confirm the form is using the December 2025 edition.
- 2Verify that the entity correctly identified itself as a partnership or S corporation.
- 3If applicable, confirm the required payment amount is entered on Line 11 (or zero if newly formed).
- 4If making an electronic payment for overpayment, ensure direct deposit information is filled out on Lines 12b, 12c, and 12d.
- 5If paying by check, verify the check is made payable to 'United States Treasury' and includes the entity's EIN and 'Form 8752'.
- 6If a penalty applies, ensure the amount is identified in the bottom margin of page 1 (and not included in the Line 11 Amount Due).
- 7Confirm that if the entity terminated its election during a tax year ending in 2025, the box for claiming a full refund is checked.
How to file this form
- 1Complete all required fields on Form 8752 based on whether the payment is due or a refund is claimed.
- 2If making a payment, determine if it should be submitted via EFTPS, check (payable to 'United States Treasury'), or same-day wire.
- 3Sign and date the form according to the instructions provided in the signature section.
- 4Mail Form 8752 to the applicable IRS address listed on the form based on the entity's principal place of business or office.
Known limitations
- 1A personal service corporation (PSC) should file Schedule H (Form 1120), Section 280H instead of Form 8752.
- 2If a partnership or S corporation terminates its section 444 election or liquidates, it must still file Form 8752 to claim a refund of its net required payment balance.
- 3Form 8752 must be filed for every year the section 444 election is in effect, even if the required payment for that specific election year is zero.
- 4For elections beginning in 2025, the base year ending in 2026 requires using the 2025 Form 8752.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
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Fillable formOpen in Editor->The current edition is December 2025 (Catalog Number 95950D), and readers should reference IRS.gov/Form8752 for the latest information regarding developments related to Form 8752.
What changed or needs a fresh check
- Edition date — confirm the form reads December 2025.
- Catalog Number — confirm the form reads 95950D.
- Filing deadline for 2025 elections — confirm payment is due on or before May 15, 2026.
- Payment options — confirm electronic payment methods include EFTPS and direct deposit (Lines 12b, 12c, 12d).
- Penalty rate — confirm the penalty equals 10% of the underpayment.
Quick Facts
Downloads
After you file
- 1Keep a copy of the filed Form 8752.
- 2If a penalty notice is received after filing, send an explanation to the IRS for determination of reasonable cause criteria (do not attach this explanation when initially filing).
- 3To correct an error in an already filed Form 8752, file an amended Form 8752 and write "Amended Return" across the top.
- 4If making a payment due on line 11, visit IRS.gov/Payments for payment instructions.
Sources
- SRCInstructions p.1 — Partnerships and S corporations use Form 8752 to report payment required under section 7519 or obtain a refund of net prior-year payments.
- SRCInstructions p.1 — A partnership or S corporation must file Form 8752 if its section 444 election is in effect for the tax year.
- SRCInstructions p.1 — The deadline to file Form 8752 and make payment for applicable election years beginning in 2025 is on or before May 15, 2026.
- SRCInstructions p.1 — If the required payment isn’t made by the due date, a penalty of 10% of the underpayment may be assessed.
- SRCInstructions p.1 — For elections beginning in 2025, the entity must enter the ending date of the base year ending in 2025 on Line 1.
- SRCInstructions p.3 — The estimated burden for business taxpayers filing Form 8752 is approved under OMB control number 1545-0123.
Common confusion points
Who must file Form 8752?
A partnership or S corporation must file it if it elected under section 444 to have a tax year other than a required tax year.
→ Check if the entity made an election by filing Form 8716.
When is the deadline for elections beginning in 2025?
The form and required payment must be made on or before May 15, 2026.
→ Verify this date against the applicable election year instructions.
What happens if you don't pay by the due date?
The entity may owe a penalty equal to 10% of the underpayment (required payment minus amount paid).
→ Ensure the failure to pay was not willful neglect.
Do I need to file Form 8752 even if the required payment is zero?
Yes, it must be filed for each year the section 444 election is in effect.
→ Refer to section 7519(c) for details.
What do you do if your entity has a P.O. box?
Show the box number instead of the street address on Item B of Form 8752, especially if the Post Office cannot deliver mail to the street address.
→ Confirm this applies to the address listed on Line 1.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Amended Form 8752 — This version corrects an error in a previously submitted Form 8752.
Questions about IRS Form 8752
What is IRS Form 8752 used for?
This form tells the IRS how much money your partnership or S corporation owes under Section 7519, or if you are due a refund from previous years. It is necessary because you chose to have a tax year that is not the standard required tax year. Filing this document ensures the correct payment is made or the owed amount is credited back to your account.
Who must file IRS Form 8752?
A partnership or S corporation must file Form 8752 if it elected under section 444 to have a tax year other than a required tax year, and that election is currently in effect. A partnership or S corporation that terminates its section 444 election or liquidates must also file Form 8752.
What information does IRS Form 8752 require?
The form reports the payment status for the applicable election year. Specific information includes details on Line 11 (Amount Due), and if zero liability exists, instructions require completing Line 9b and filling out the signature section.
When is IRS Form 8752 due?
For applicable election years beginning in 2025, Form 8752 must be filed and the required payment made on or before May 15, 2026. It must also be filed for every year the section 444 election is in effect.
Where do I file IRS Form 8752?
Form 8752 must be filed at the applicable IRS address listed below (though specific addresses are not detailed here). Payments can be submitted electronically through EFTPS or by check payable to “United States Treasury.”
How do I complete IRS Form 8752?
First, complete the necessary details for the applicable election year (e.g., entering the base year ending in 2025 on Line 1). If there is a balance due, enter it on Line 11; if zero, follow instructions to complete Line 9b and skip lines 11 and 12. Finally, sign the document as an officer, partner, or LLC member.
What happens if IRS Form 8752 is filed incorrectly?
If the required payment is not made by the due date, the entity may owe a penalty equal to 10% of the underpayment. This penalty will not apply if reasonable cause and not willful neglect can be shown.
Who must file Form 8752?
A partnership or S corporation must file it if it elected under section 444 to have a tax year other than a required tax year. Check if the entity made an election by filing Form 8716.
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